Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
THURSDAY, THE 19TH DAY OF SEPTEMBER 2019 / 28TH BHADRA, 1941
WP(C).No.24824 OF 2019(C)
PETITIONER/S:
MOOLANS FAMILY MART (MARGIN - FREE MARKET)
MOOLANS SQUARE, XXV/681, MAIN ROAD, SOUTH CHALAKUDY,
PIN-680307, REPRESENTED BY ITS AUTHORISED SIGNATORY
SMT.SINI SAJU.
BY ADVS.
SRI.K.S.HARIHARAN NAIR
SMT.HARIMA HARIHARAN
RESPONDENT/S:
1
THE STATE TAX OFFICER,
STATE GOODS AND SERVICES TAXES DEPARTMENT, CHALAKUDY-
680307.
2
THE DEPUTY COMMISSIONER (APPEALS),
STATE GOODS AND SERVICES TAXES DEPARTMENT, POOTHOLE,
THRISSUR-680004.
3
THE VAT APPELLATE TRIBUNAL,
SGST COMPLEX, THEVARA, ERNAKULAM-682015.
4
THE INSPECTING ASSISTANT COMMISSIONER,
COMMERCIAL TAXES, IRINJALAKUDA-680125.
5
THE DEPUTY COMMISSIONER,
STATE GOODS AND SERVICES TAX, POOTHOLE, THRISSUR-680004.
6
THE MANAGER,
FEDERAL BANK, ANGAMALY-683572.
OTHER PRESENT:
GP. DR. THUSHARA JAMES, ADV.PAULACHAN FOR R6
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 24824/2019
-2-
J U D G M E N T
Dated this the 19th day of September 2019
The petitioner filed second appeal in Ext.P4 aggrieved by
the order of assessment in Ext.P1 made under Section 25(1) of
the Act, the first appellate order in Ext.P2 and modified
assessment order in Ext.P3. The petitioner has filed the appeal
with delay condonation petition of 70 days in Ext.P7 and Ext.P6
stay petition. The petitioner prays for appropriate direction to
the appellate authority to consider and dispose of Exts.P7 and
P6 expeditiously.
2.
The case of petitioner is that either the mere filing of
appeal or mere pendency of appeal does not amount to granting
stay by the appellate authority. The delay in considering and
disposing of Exts.P7 and P6 results in the assessing officer
taking steps for recovering the tax amount which is under
challenge in Ext.P4. The assessing officer, if is successful in his
W.P.(C) No. 24824/2019
-3-
effort the statutory appeal would become either academic or
ineffective. It is further contended by the petitioner that in the
manner the law provides for protecting the interest of appellant
pending appeal, the orders on delay petition and stay petition
are passed expeditiously. Hence the writ petition.
3.
Perused Exts. P1 to P7. Prima facie I am satisfied that
a case is made out for issuing necessary directions to third
respondent to dispose of the delay condonation petition and
stay petition in Exts.P7 and P6 respectively.
Having regard to the limited prayer and the grounds
referred to above, this Court is satisfied that the writ petition
can be disposed of by this order: (a)
The appellate authority/third respondent considers and disposes of Exts.P7 and P6 applications as early as possible, preferably within two months from the date of receipt of copy of this judgment. (b)
The respondents are directed not to take coercive -4- steps or recover the amounts determined in the orders under appeal for ten weeks from today. (c)
Respondents issue communications recalling the attachment of bank account of petitioner if attached. S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 24.3.2018 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2 COPY OF APPELLATE ORDER DATED 8.5.2018 FOR THE YEAR 2011-12 ISSUED BY THE 2ND RESPONDENT. EXHIBIT P3 COPY OF MODIFIED ASSESSMENT ORDER DATED 30.6.2019 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 COPY OF APPEAL MEMORANDUM FILED BY THE 5TH RESPONDENT DATED 7.9.2018. EXHIBIT P5 COPY OF MEMORANDUM OF CROSS OBJECTION DATED 15.2.2019. -5- EXHIBIT P6 COPY OF STAY PETITION DATED 15.2.2019 IN EXT.P5 CROSS OBJECTION APPEAL. EXHIBIT P7 COPY OF DELAY CONDONATION PETITION DATED 15.2.2019 IN EXT.P5 CROSS OBJECTION APPEAL. EXHIBIT P8 COPY OF THE REVENUE RECOVERY NOTICE PROHIBITORY ORDER DATED 17.8.2019 ISSUED TO THE 6TH RESPONDENT FOR THE YEAR 2011-12.
